DECCAN DESIGNS (INDIA) PVT LTD Vs. SPECIAL COMMITTEE

JUDGEMENT

(1.) Heard the learned Counsel appearing on behalf of the Petitioner and the learned Special Government Pleader for Taxes, appearing on behalf of the Respondents.

(2.) The main contention of the learned Counsel appearing on behalf of the Petitioner is that in the impugned order of the first Respondent, dated 10.03.2011, it has been mentioned that the Petitioner can file the declaration forms before the Assessing Officer, based on which the Assessing Officer could pass an appropriate order of assessment. In fact, the Petitioner had already submitted the declaration forms before the Assessing Officer and it is only the export documents which had not been filed by the Petitioner. Therefore, the second Respondent may be directed to consider the export documents to be filed by the Petitioner before passing an order of assessment for the assessment year, CST 2002-03.

(3.) The learned Special Government Pleader for Taxes appearing on behalf of the Respondents, has no objection for this Court passing such an order.